In accordance with Law no.139/2022 published in the Official Gazette no.490 of 17 May 2022, starting from July 1, 2022, economic operators established in Romania have the obligation to issue electronic invoice via the RO e-Factura system in terms of B2G relationships.
Please take into account that the new law will not be impacted by Government Ordinance 130/2021, which relates to electronic invoicing in B2B transactions. These new regulations are an extension of the current rules.
New E-invoicing Requirements
It is worth summarizing that, in 2022 taxpayers will be obliged to meet the following requirements:
- Entrepreneurs established in Romania must issue invoices by RO e-Factura when trading high risk fiscal products, in relation to B2B transactions
- Entrepreneurs established in Romania must issue invoices by RO e-Factura when trading with public sector entities, regardless of the kind of products sold
- Entrepreneurs established in Romania, trading products with high fiscal risk, must report each transport of these products via the RO e-transport platform